Who should register for VAT?
Who needs to register for VAT?
You need to register for Value-Added Tax (VAT) if you are an accountable person.
Generally, you are obliged to register for VAT from the moment your turnover exceeds the relevant VAT registration threshold. You will be regarded as an accountable person immediately on completing a transaction that exceeds the threshold. You must apply to Revenue for VAT registration within 30 days of the completion of this transaction.
Businesses whose turnover is below the VAT thresholds may avail of the SME Scheme. Farmers may avail of the Flat Rate Farmers' Scheme. If you avail of either scheme, you are generally not obliged to register for VAT. You may, however, still elect to register for VAT even if your turnover does not exceed the registration thresholds.
Exempt business and non-taxable persons
A person carrying out only exempt activities, or non-taxable activities, is not required to register for VAT. However, a person carrying on exempt activities or non-taxable activities may have to register for VAT in certain situations, for example:
Further information is available on registering for the acquisition of goods and services from abroad.
Registration of a new business
If you have set up a business, but have yet to supply taxable goods or services, you may reclaim VAT on your start-up costs. However, to do so, you are required to register for VAT. This will enable you to obtain credit for VAT on purchases made before trading begins.
Please see Further guidance for registration information in respect of:
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